GST registration is mandatory once your aggregate annual turnover crosses the applicable threshold, or immediately if you fall under a special category regardless of turnover.
Turnover Thresholds
| Type of Supply | General States | Special Category States |
|---|---|---|
| Goods only | ₹40 Lakh/year | ₹20 Lakh/year |
| Services only | ₹20 Lakh/year | ₹10 Lakh/year |
| Goods + Services (mixed) | ₹20 Lakh/year | ₹10 Lakh/year |
Note
Special category states: Manipur, Mizoram, Nagaland, Tripura, Sikkim, Arunachal Pradesh, Meghalaya, Assam, Uttarakhand, Himachal Pradesh, J&K.
Mandatory Registration (Regardless of Turnover)
- Making inter-state supply of taxable goods or services
- Selling through e-commerce platforms (Amazon, Flipkart, Zomato, Swiggy, Meesho)
- Non-resident taxable persons supplying in India
- Casual taxable persons (occasional/seasonal businesses)
- Agents supplying goods/services on behalf of principals
- Persons paying tax under Reverse Charge Mechanism (RCM)
- E-commerce operators collecting Tax at Source (TCS)
- Input Service Distributors (ISD)
Time Limit to Apply
Apply within 30 days from crossing the threshold. Casual and non-resident taxpayers must register at least 5 days before starting business.
Documents Required
- PAN of business / proprietor / partners / directors
- Address proof for principal place of business
- Bank account details (cancelled cheque / statement)
- Business registration documents (incorporation cert, partnership deed)
- Digital Signature (mandatory for companies & LLPs)
Pro Tip
Even below the threshold, voluntary registration lets you claim ITC on purchases, issue tax invoices, and sell on all e-commerce platforms without restrictions.